Arizona § 42-2063 Department responsibilities; decision deadlines; definition

Arizona Statutes

§ 42-2063 — Department responsibilities; decision deadlines; definition

Arizona·Title 42 Arizona Revised Statutes·Ch. 2 TAXPAYER PROTECTION AND SERVICES·Art. 2 Taxpayers' Bill of Rights

A.The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due, whichever is later. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

B.The department shall attempt to issue a decision by the director on any pending appeal to the director within ninety days after the last brief is due. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

C.The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding th

Free access — add to your briefcase to read the full text and ask questions with AI

A. The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due, whichever is later. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

B. The department shall attempt to issue a decision by the director on any pending appeal to the director within ninety days after the last brief is due. If the department expects the decision to be delayed, the department shall notify the taxpayer or his designated representative of the proposed issue date.

C. The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding the collection, reporting and payment of taxes in the appropriate tax classification.

D. For purposes of this section "designated representative" means an individual who has been authorized in writing to represent another person before the department of revenue.

Arizona § 42-2063 (Department responsibilities; decision deadlines; definition) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.